English to Italian Bus/Financial Finance (general)

"Irish Taxable Person"
means any person, other than:-
(i) a Foreign Person;
(ii) an intermediary, including a nominee, for a Foreign Person;
(iii) an investment undertaking within the meaning of section 739B(1) of the TCA;
(iv) a pension scheme which is an exempt approved scheme or a retirement annuity contract or trust scheme within the provisions of sections 774, 784 or 785 TCA;
(v) a company carrying on life business within the meaning of section 706 TCA;
(vi) a qualifying management company within the meaning of section 739B(1) TCA;
(vii) a special investment scheme within the meaning of section 737 TCA;
(viii) a unit trust to which section 731(5)(a) TCA applies;
(ix) a charity being a person referred to in section 739D(6)(f)(i) TCA;
(x) a person entitled to exemption from income tax and capital gains tax under section 784A(2) or section 787I TCA and the units held are assets of an approved retirement fund, an approved minimum retirement fund or a personal retirement savings account (as defined in section 787A TCA);
(xi) the Court Service;
(xii) a credit union within the meaning of section 2 of the Credit Union Act, 1997;
(xiii) a company within the charge to corporation tax under section 110(2) TCA in respect of payments made to it by the Fund;